- 2 - Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax for the years indicated: Addition to Tax Year Deficiency Sec. 6651(a)(1) 1990 $739 $101 1991 949 100 1992 1,174 118 1993 1,391 114 The issues for decision are: (1) Whether petitioner received and failed to report income for the taxable years in issue; and (2) whether petitioner is liable for the section 6651(a)(1) additions to tax for the taxable years in issue. Some of the facts have been stipulated and are so found. The stipulations of fact and attached exhibits are incorporated herein by this reference. Petitioner resided in Indianola, Mississippi, on the date the petition was filed in this case. Petitioner worked for Gresham Service Stations, Inc. (GSS) in Indianola during 1990, 1991, and 1992. He also worked for Double Quick, Inc. (DQ) in Indianola during 1992 and 1993. The corporations reported on Forms W-2 and later verified in letters to respondent that petitioner earned wages in the following amounts during the taxable years in issue: Year GSS DQ 1990 $ 9,684 - 1991 11,344 - 1992 5,062 $ 8,075 1993 - 14,748Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011